In accordance with paragraph 286.4 of Article 286 of the Tax Code of Ukraine, where there is a change during the year in the object and/or basis of taxation, the land tax payer must submit a tax return within 20 calendar days of the month following the month in which such changes occurred. This information has been provided by the Main Office of the State Tax Service in Ivano-Frankivsk Oblast.
The tax liability for land tax, as determined in the tax return, including for newly allocated land plots, is payable by the owners and land users of the land plots at the location of the land plot for the tax period, which is equal to a calendar month, monthly within 30 calendar days following the last calendar day of the tax (reporting) month (para. 287.4 of Article 287 of the Tax Code of Ukraine).
In accordance with the first subparagraph of para. 49.2 of Article 49 of the Tax Code of Ukraine, a taxpayer is obliged, for each reporting period established by the Tax Code of Ukraine in which taxable items arise, or where there are indicators subject to declaration, to submit tax returns in accordance with the requirements of the Tax Code of Ukraine for each individual tax of which they are a payer. This paragraph applies to all taxpayers, including those operating under the simplified system of taxation, accounting and reporting.
Taxpayers, as well as their officials, are liable for failure to submit tax returns, breaches of the procedure for completing tax reporting documents, failure to meet the deadlines for their submission to the controlling authorities, and the inaccuracy of the information contained in such documents (Article 47 of the Tax Code).
Paragraph 120.1 of Article 120 of the Tax Code of Ukraine provides for the imposition of a fine for the failure to submit or the late submission of tax returns (calculations) by a taxpayer or other persons obliged to calculate and pay taxes and duties.
Thus, paragraph 120.1 of Article 120 of the Tax Code of Ukraine establishes that failure to submit (except in cases where a tax return is not submitted in accordance with paragraph 49.2 of Article 49 of the Tax Code of Ukraine) or late submission by a taxpayer or other persons obliged to calculate and pay taxes and duties, payments, the monitoring of which is entrusted to the controlling authorities, tax returns (calculations), as well as other reports, the obligation to submit which to the controlling authorities is provided for by the Tax Code of Ukraine, – shall entail the imposition of a fine in the amount of UAH 340 for each such failure to submit or late submission.
The same actions committed by a taxpayer who has already been fined for such a violation during the year – shall result in the imposition of a fine of UAH 1,020 for each such failure to submit or late submission. In this regard, a ‘repeat’ offence for the purposes of imposing a penalty of 1,020 UAH pursuant to paragraph 120.1 of Article 120 of the Tax Code of Ukraine for failure to submit or late submission of tax returns is determined based on the results of desk and documentary audits of taxes and levies conducted by each controlling authority, both at the taxpayer’s primary and secondary place of registration, regardless of the type of tax, if a penalty for failure to submit (or late submission) of such tax returns has already been imposed on such a taxpayer during the year and a notice-decision has been issued. From the date on which the controlling authority issues such a notice-decision, a period of 365 days (366 days in a leap year) begins for the purpose of determining whether the offence of applying penalties is a repeat offence.
In view of the above, if a land tax payer has not filed a tax return within 20 calendar days of the month following the month in which changes to the taxable object or tax base occurred, resulting in an increase or decrease in the land tax liability, penalties provided for in paragraph 120.1 of Article 120 of the Tax Code of Ukraine shall apply to them.
Source: Main Department of the State Tax Service in Ivano-Frankivsk Region.